Alan C. and Esther R. Schwemmer - Page 7

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          of the Commissioner’s intended collection action, and possible              
          alternative means of collection.  Section 6330(c)(2)(B) provides            
          that the existence of the amount of the underlying tax liability            
          can be contested at an Appeals Office hearing if the taxpayer did           
          not receive a notice of deficiency or did not otherwise have an             
          earlier opportunity to dispute such tax liability.  Sego v.                 
          Commissioner, 114 T.C. 604, 609 (2000); Goza v. Commissioner, 114           
          T.C. 176, 180-181 (2000).  Section 6330(d) provides for judicial            
          review of the administrative determination in the Tax Court or a            
          United States District Court.                                               
               Respondent asserts that there is no dispute as to a material           
          fact and that respondent is entitled to judgment as a matter of             
          law because section 6330(c)(2)(B) bars petitioners from                     
          challenging the existence or amount of their tax liability for              
          1996 and 1997 in this proceeding.  Respondent also asserts that             
          petitioners have not raised a valid issue for review; i.e., a               
          spousal defense, a challenge to the appropriateness of the                  
          collection action, or an alternative means of collection.                   
               The record shows that respondent issued a notice of                    
          deficiency to petitioners for 1996 and 1997.  The record also               
          shows that although petitioners received the notice of                      
          deficiency, they did not file a petition for redetermination with           
          the Court to dispute the proposed deficiencies.  Under such                 
          circumstances, section 6330(c)(2)(B) plainly states that                    

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